Levy of tax and penalty - details not matching with verifying ...

Petitioner Violated Rule 138 by Fraudulent Goods Transport; Tax Levy and Penalty Imposed; High Court Dismisses Case.

August 4, 2021

Case Laws GST HC

Levy of tax and penalty - details not matching with verifying sheets - The much is clearly reflected from the record that the petitioner has transported the goods in violation of Rule 138. The findings have been recorded by the authorities below that it was fraudulently done and the penalty was also levied on the petitioner. - Petition dismissed - HC

View Source

← Previous Next →

Levy of tax and penalty - details not matching with verifying ...

Petitioner Violated Rule 138 by Fraudulent Goods Transport; Tax Levy and Penalty Imposed; High Court Dismisses Case.

August 4, 2021

Case Laws GST HC

You may also like:

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...

The High Court quashed the orders of the Appellate and Adjudicating Authorities imposing penalty on the petitioner for transporting goods after the expiry of the e-way...

HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods...

Levy of penalty on Proprietor of the Firm under Rule 26(2) of Central Excise Rules, 2002 - fraudulent availment of CENVAT Credit - Taking note of the fact that penalty...

Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily...

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

Seizure of goods - Absence of proper documents for movement of goods - levy of IGST or CGST+SGST - Levy of penalty - gold ornaments - The aforesaid two grounds viz. non...

Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

HC held that respondent Corporation cannot demand GST from petitioners on penalty imposed for non-attendance of leakage complaint as there was no "supply of...

Levy of penalty u/r 25 of CER - Penalty on Registered Dealers, Unregistered Dealers and Transporters - Availment of fraudulent credit - issuance of Cenvatable invoices...

Levy of penalty u/s 129 read with Rule 138 - valid documents and e-way bill not produced during inspection - evasion of tax - The owners/dealers have to substantiate why...

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

Quick Updates: